{"id":76791,"date":"2021-06-25T10:40:08","date_gmt":"2021-06-25T08:40:08","guid":{"rendered":"https:\/\/reporter.al\/vetingu\/mospagimi-i-tatimeve-per-te-ardhurat-penalizoi-gjyqtaren-gentiana-xhelili\/2021\/06\/25\/"},"modified":"2023-07-04T09:18:20","modified_gmt":"2023-07-04T07:18:20","slug":"mospagimi-i-tatimeve-per-te-ardhurat-penalizoi-gjyqtaren-gentiana-xhelili","status":"publish","type":"post","link":"https:\/\/reporter.al\/vetingu\/mospagimi-i-tatimeve-per-te-ardhurat-penalizoi-gjyqtaren-gentiana-xhelili\/2021\/06\/25\/","title":{"rendered":"Mospagimi i tatimeve p\u00ebr t\u00eb ardhurat penalizoi gjyqtaren Gentiana Xhelili"},"content":{"rendered":"
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Komisioni i Pavarur i Kualifikimit, KPK vendosi m\u00eb 21 prill 2021 t\u00eb shkarkoj\u00eb nga detyra gjyqtaren e Gjykat\u00ebs Administrative t\u00eb Shkall\u00ebs s\u00eb Par\u00eb Vlor\u00eb, Gentiana Xhelili pasi u konkluduan probleme shkarkuese p\u00ebr pasurin\u00eb si dhe mang\u00ebsi profesionale, q\u00eb n\u00eb vler\u00ebsimin t\u00ebr\u00ebsor t\u00eb \u00e7\u00ebshtjes u konsideruan n\u00eb c\u00ebnim t\u00eb besimit t\u00eb publikut tek sistemi i direjt\u00ebsis\u00eb. Nd\u00ebrkoh\u00eb, gjyqtarja Xhelili u vler\u00ebsua pozitivisht p\u00ebr past\u00ebrtin\u00eb e figur\u00ebs.<\/p>\n

Gentiana Xhelili p\u00ebrfundoi studimet n\u00eb Shkoll\u00ebn e Magjistratur\u00ebs n\u00eb vitin 2008 dhe pas nj\u00eb periudhe stazhi n\u00eb Gjykat\u00ebn e Tiran\u00ebs, u em\u00ebrua gjyqtare n\u00eb Gjykat\u00ebn e Sarand\u00ebs. Prej vitit 2014 dhe deri n\u00eb shkarkimin nga detyra, ajo e ushtroi funksionin n\u00eb Gjykat\u00ebn Administrative t\u00eb Vlor\u00ebs.<\/p>\n

Ndryshe nga Inspektorati i Lart\u00eb i Deklarimit dhe Kontrollit t\u00eb Pasurive dhe Konfliktit t\u00eb Interesave, ILDKPKI q\u00eb nuk ka gjetur probleme n\u00eb deklarimet e gjyqtares, Komisioni konstaton pamund\u00ebsi financiare n\u00eb vlera t\u00eb konsiderueshme p\u00ebr kryerjen e shpenzimeve dhe investimeve n\u00eb disa vite.<\/p>\n

Sipas KPK, Xhelili ka munges\u00eb n\u00eb shum\u00ebn 408 mij\u00eb lek\u00eb p\u00ebr krijimin e nj\u00eb gjendje cash n\u00eb shum\u00ebn 4 mij\u00eb euro. Si burim krijimi t\u00eb k\u00ebtyre kursimeve, subjekti ka deklaruar t\u00eb ardhurat e siguruara nga shitja e nj\u00eb automjeti tip \u201cMercedes Benz\u201d n\u00eb vitin 2016 n\u00eb vler\u00ebn 3100 euro dhe t\u00eb nj\u00eb automjeti tjet\u00ebr n\u00eb vitin 2013 p\u00ebr \u00e7mimin 2500 euro. P\u00ebr k\u00ebt\u00eb t\u00eb fundit Xhelili ka deklaruar se \u00ebsht\u00eb p\u00ebrfituar me an\u00eb t\u00eb dhurimit nga Konsullata Belge n\u00eb Athin\u00eb.<\/p>\n

Komisioni konstaton se familja e subjektit ka qen\u00eb n\u00eb pamund\u00ebsi n\u00eb shum\u00ebn 40 mij\u00eb lek\u00eb p\u00ebr blerjen e automjetit tip Benz n\u00eb vitin 2011, si dhe nuk jan\u00eb paguar n\u00eb koh\u00eb detyrimet tatimore p\u00ebr vler\u00ebn e p\u00ebrfituar nga shitja pas 5 vitesh n\u00eb shum\u00ebn 121 mij\u00eb lek\u00eb.<\/p>\n

Lidhur me makin\u00ebn tjet\u00ebr, trupi gjykues vler\u00ebson se Xhelili shpjegoi bindsh\u00ebm dhe paraqiti dokumentacion provues n\u00eb lidhje me dhurimin e k\u00ebtij automjeti nga Konsullata Belge n\u00eb Athin\u00eb dhe ka paraqitur n\u00eb analiz\u00ebn financiare vet\u00ebm shpenzimet e kryera p\u00ebr zhdoganimin e k\u00ebtij automjeti n\u00eb shum\u00ebn 62 mij\u00eb lek\u00eb. N\u00eb vendim thuhet se nuk jan\u00eb paguar detyrimet tatimore edhe p\u00ebr fitimin e realizuar nga shitja e k\u00ebsaj makine, n\u00eb shum\u00ebn 287 mij\u00eb lek\u00eb.<\/p>\n

Duke e konsideruar t\u00eb paligjsh\u00ebm fitimin e realizuar nga shtija e dy makinave, \u00ebsht\u00eb konkluduar se familja e gjyqtares Xhelili ka qen\u00eb n\u00eb pamund\u00ebsi n\u00eb shum\u00ebn 408 mij\u00eb lek\u00eb p\u00ebr kursimin e gjendjes cash.<\/p>\n

Komisioni konstaton pamund\u00ebsi financiare edhe p\u00ebr krijimin e kursimeve n\u00eb shum\u00ebn 133 mij\u00eb lek\u00eb nga t\u00eb ardhurat e deklaruara si t\u00eb p\u00ebrfituara nga pagat dhe qiradh\u00ebnia e nj\u00eb apartamenti n\u00eb pron\u00ebsi t\u00eb prind\u00ebrve t\u00eb bashk\u00ebshortit, prej vitit 2010.<\/p>\n

Komisioni v\u00ebren se pagesa e detyrimeve tatimore p\u00ebr t\u00eb ardhurat nga qiraja \u00ebsht\u00eb realizuar pas dor\u00ebzimit t\u00eb deklarat\u00ebs veting dhe pas njoftimit nga Komisioni p\u00ebr fillimin e procesit t\u00eb rivler\u00ebsimit. Edhe pse vler\u00ebson se \u00ebsht\u00eb v\u00ebrtetuar burimi i ligjsh\u00ebm i t\u00eb ardhurave nga qiraja, trupi gjykues \u00e7mon se ato nuk mund t\u00eb konsiderohen si t\u00eb ardhura t\u00eb ligjshme, pasi nuk jan\u00eb paguar n\u00eb koh\u00eb detyrimet tatimore.<\/p>\n

P\u00ebr t\u00eb argumentuar k\u00ebt\u00eb konkluzion, Komisioni sjell n\u00eb v\u00ebmendje pik\u00ebn 3 t\u00eb nenit D t\u00eb aneksit t\u00eb Kushtetut\u00ebs ku citohet se t\u00eb ardhura t\u00eb ligjshme do t\u00eb konsiderohen ato p\u00ebr t\u00eb cilat jan\u00eb paguar detyrimet tatimore.<\/p>\n

Trupi gjykues intepreton edhe bazuar n\u00eb p\u00ebrcaktimet gjuh\u00ebsore p\u00ebr koh\u00ebt e foljeve. \u201c<\/strong>N\u00ebse marrim t\u00eb mir\u00ebqen\u00eb pretendimin e subjektit se neni D i Aneksit t\u00eb Kushtetut\u00ebs, nuk e lidh pagimin e detyrimeve tatimore me ndonj\u00eb afat kohor t\u00eb p\u00ebrcaktuar, at\u00ebher\u00eb koha e foljes s\u00eb p\u00ebrdorur n\u00eb tekstin e pik\u00ebs 3 t\u00eb nenit D t\u00eb aneksit t\u00eb kushtetut\u00ebs, do t\u00eb ishte \u2018do t\u00eb deklarohen dhe p\u00ebr t\u00eb cilat do t\u00eb paguhen detyrimet tatimore\u2019, gj\u00eb e cila \u00ebsht\u00eb p\u00ebrjashtuar qart\u00eb n\u00eb vet\u00eb koh\u00ebn e foljeve t\u00eb p\u00ebrdorura n\u00eb tekstin e pik\u00ebs 3 t\u00eb nenit D\u201d, citohet n\u00eb vendim.<\/p>\n

Duke iu referuar jurisprudenc\u00ebs s\u00eb Kolegjit t\u00eb Posa\u00e7\u00ebm t\u00eb Apelimit, KPA, Komisioni konkludon se pagesa e detyrimeve tatimore n\u00eb nj\u00eb koh\u00eb t\u00eb m\u00ebvonshme, nuk e shmang subjektin nga p\u00ebrgjegj\u00ebsia ligjore p\u00ebr mospagimin e tyre n\u00eb momentin dhe vitin p\u00ebrkat\u00ebs kur ato duhej t\u00eb shlyheshin.<\/p>\n

N\u00eb p\u00ebrfundim, Komisioni konkludon se Xhelili ka munges\u00eb t\u00eb burimeve financiare t\u00eb ligjshme p\u00ebr krijimin e t\u00eb ardhurave nga qiraja e apartamentit n\u00eb pron\u00ebsi t\u00eb prind\u00ebrve t\u00eb bashk\u00ebshortit n\u00eb shum\u00ebn 1 milion e 470 mij\u00eb lek\u00eb.<\/p>\n

E nj\u00ebjta situat\u00eb \u00ebsht\u00eb paraqitur edhe p\u00ebr t\u00eb ardhurat e p\u00ebrfituara nga dh\u00ebnia me qira e nj\u00eb sip\u00ebrfaqe tok\u00ebs bujq\u00ebsore 9960 m2; nj\u00eb sht\u00ebpie banimi dhe 30 rr\u00ebnj\u00eb ullinj q\u00eb zot\u00ebron familja e bashk\u00ebshortit, prej nga \u00ebsht\u00eb konkluduar munges\u00eb burimesh n\u00eb shum\u00ebn 1.2 milion lek\u00eb.<\/p>\n

\u201cFakti q\u00eb k\u00ebto t\u00eb ardhura jan\u00eb deklaruar rregullisht n\u00eb DPV t\u00eb subjektit t\u00eb rivler\u00ebsimit, provon dijenin\u00eb e subjektit mbi p\u00ebrfitimin e k\u00ebtyre t\u00eb ardhurave dhe nuk mb\u00ebshtet\u00eb pretendimin e subjektit se pagesa e detyrimeve tatimore \u00ebsht\u00eb b\u00ebr\u00eb n\u00eb momentin kur subjekti erdhi n\u00eb dijeni t\u00eb mospagimit t\u00eb k\u00ebtij detyrimi, nga vjehrri\u201d, argumenton Komisioni dhe shton se subjekti duhej t\u00eb kishte kushtuar kujdes n\u00eb legjitimitetin e k\u00ebtyre t\u00eb ardhurave, pasi s\u00eb bashku me bashk\u00ebshortin kan\u00eb deklaruar se i kan\u00eb p\u00ebrdorur p\u00ebr blerjen e kuotave n\u00eb nj\u00eb fond investimi n\u00eb vitin 2017.<\/p>\n

Gjithashtu, trupi gjykues arsyeton se Xhelili duhet t\u00eb kishte njohuri mbi detyrimet tatimore q\u00eb duhet t\u00eb paguheshin p\u00ebr k\u00ebto t\u00eb ardhura, p\u00ebr shkak t\u00eb detyr\u00ebs dhe funksionit q\u00eb mbante.<\/p>\n

Si rrjedhoj\u00eb e moskonsiderimit si t\u00eb ardhura t\u00eb ligjshme t\u00eb shumave t\u00eb deklaruara nd\u00ebr vite t\u00eb p\u00ebrfituara nga qiraja e apartamentit dhe toka bujq\u00ebsore, Komisioni ka konkluduar pamund\u00ebsi financiare edhe p\u00ebr blerjen e kutave t\u00eb nj\u00eb fondi investimi n\u00eb shum\u00ebn 7 milion\u00eb e 556 mij\u00eb lek\u00eb n\u00eb vitin 2017, si dhe p\u00ebr nj\u00eb gjendje cash n\u00eb shum\u00ebn 900 mij\u00eb lek\u00eb – p\u00ebr krijimin e t\u00eb cilave jan\u00eb deklaruar si burim edhe t\u00eb ardhurat nga qirat\u00eb.<\/p>\n

Pasi t\u00eb ardhurat nga qiraja e apartamentit dhe toka bujq\u00ebsore nuk jan\u00eb p\u00ebrfshir\u00eb n\u00eb analiz\u00ebn financiare, p\u00ebr blerjen e kuotave n\u00eb fondin e investimeve \u00ebsht\u00eb konstatuar pamund\u00ebsi financiare n\u00eb vler\u00ebn 3 milion\u00eb e 552 mij\u00eb lek\u00eb.<\/p>\n

Nga analiza e p\u00ebrgjithshme financiare p\u00ebr periudh\u00ebn 2009-2016 \u00ebsht\u00eb konstatuar balanc\u00eb negative n\u00eb shum\u00ebn 3 milion\u00eb e 545 mij\u00eb lek\u00eb dhe \u00ebsht\u00eb \u00e7muar se gjyqtarja Xhelili nuk arrin nivel t\u00eb besuesh\u00ebm n\u00eb kriterin e pasuris\u00eb.<\/p>\n

P\u00ebr aspektin profesional jan\u00eb konstatuar mang\u00ebsi n\u00eb drejtim t\u00eb aft\u00ebsive organizative, konkretisht p\u00ebr t\u00eb p\u00ebrballuar ngarkes\u00ebn e pun\u00ebs; plot\u00ebsimin e standardeve minimale kohore; koh\u00ebn mesatare q\u00eb i dedikohet \u00e7do \u00e7\u00ebshtjeje; moskryerjen e veprimeve t\u00eb nevojshme procedurale p\u00ebr organizimin e procesit gjyq\u00ebsor; p\u00ebr mos shmangien e seancave gjyq\u00ebsore joproduktive dhe mos administrim i mir\u00eb i dosjeve gjyq\u00ebsore.<\/p>\n

Mang\u00ebsit\u00eb e konstatuara n\u00eb kriterin profesional konsiderohen jo shkarkuese, por \u00ebsht\u00eb vendosur t\u00eb merren n\u00eb konsiderat\u00eb n\u00eb vler\u00ebsimin t\u00ebr\u00ebsor t\u00eb \u00e7\u00ebshtjes, nga \u00ebsht\u00eb konkluduar se subjekti i rivler\u00ebsimit ka c\u00ebnuar besimin e publikut te sistemi i drejt\u00ebsis\u00eb.<\/p>\n","protected":false},"excerpt":{"rendered":"

Komisioni i Pavarur i Kualifikimit, KPK vendosi m\u00eb 21 prill 2021 t\u00eb shkarkoj\u00eb nga detyra gjyqtaren e Gjykat\u00ebs Administrative t\u00eb Shkall\u00ebs s\u00eb Par\u00eb Vlor\u00eb, Gentiana Xhelili pasi u konkluduan probleme shkarkuese p\u00ebr pasurin\u00eb si dhe mang\u00ebsi profesionale, q\u00eb n\u00eb vler\u00ebsimin t\u00ebr\u00ebsor t\u00eb \u00e7\u00ebshtjes u konsideruan n\u00eb c\u00ebnim t\u00eb besimit t\u00eb publikut tek sistemi i direjt\u00ebsis\u00eb. […]<\/p>\n","protected":false},"author":637,"featured_media":76792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[13,415,117,362],"tags":[745,560,191,107,779,118,171,935],"fifu_image_url":"https:\/\/www.reporter.al\/wp-content\/uploads\/Gjyqtarja-Gentiana-Xhelili-KPK-.jpg","fifu_image_alt":"Gjyqtarja Gentiana Xhelili n\u00eb seanc\u00ebn d\u00ebgjimore me KPK. Foto: Edmond Hoxhaj","_links":{"self":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/76791"}],"collection":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/users\/637"}],"replies":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/comments?post=76791"}],"version-history":[{"count":1,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/76791\/revisions"}],"predecessor-version":[{"id":76793,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/posts\/76791\/revisions\/76793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media\/76792"}],"wp:attachment":[{"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/media?parent=76791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/categories?post=76791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reporter.al\/vetingu\/wp-json\/wp\/v2\/tags?post=76791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}